2012 Kansas Statutes
Chapter 79 TAXATION
Article 34 MOTOR VEHICLE FUEL TAXES
Section 79-3492b LP-gas motor fuel tax; alternative method of computation and payment of tax.
79-3492b. LP-gas motor fuel tax; alternative method of computation and payment of tax. Alternatively to the methods otherwise set forth in this act, special LP-gas permit users operating motor vehicles on the public highways of this state may upon application to the director on forms prescribed by the director elect to pay taxes in advance on LP-gas for each and every motor vehicle owned or operated by them and propelled in whole or in part with LP-gas during the calendar year and thereafter to purchase LP-gas tax free in lieu of securing a bonded user's permit and filing monthly reports and tax payments and keeping the records otherwise provided for in this act. The amount of such tax for each motor vehicle shall, except as otherwise provided, be based upon the gross weight of the motor vehicle and the number of miles it was operated on the public highways of this state during the previous year pursuant to the following schedules:
less than5,000 miles | 5,000 to10,000 miles | 10,001 to15,000 miles | 15,001 to19,999 miles | 20,000 to29,999 miles | 30,000 to39,999 miles | 40,000 to49,999 miles | 50,000 to59,999 miles | 60,000and over | |
Class A: 3,000 pounds or less | $46.00 | $92.00 | $138.00 | $184.00 | $276.00 | $368.00 | $460.00 | $552.00 | $644.00 |
Class B: more than 3,000 pounds and not more than 4,500 pounds | $78.00 | $156.00 | $234.00 | $312.00 | $468.00 | $624.00 | $780.00 | $936.00 | $1,092.00 |
Class C: more than 4,500 pounds and not more than 12,000 pounds | $95.00 | $189.00 | $285.00 | $380.00 | $570.00 | $760.00 | $950.00 | $1,140.00 | $1,330.00 |
Class D: more than 12,000 pounds and not more than 16,000 pounds | $129.00 | $258.00 | $387.00 | $516.00 | $774.00 | $1,032.00 | $1,290.00 | $1,548.00 | $1,806.00 |
Class E: more than 16,000 pounds and not more than 24,000 pounds | $165.00 | $330.00 | $495.00 | $660.00 | $990.00 | $1,320.00 | $1,650.00 | $1,980.00 | $2,310.00 |
Class F: more than 24,000 pounds and not more than 36,000 pounds | $230.00 | $460.00 | $690.00 | $920.00 | $1,380.00 | $1,840.00 | $2,300.00 | $2,760.00 | $3,220.00 |
Class G: more than 36,000 pounds and not more than 48,000 pounds | $285.00 | $570.00 | $855.00 | $1,140.00 | $1,710.00 | $2,280.00 | $2,850.00 | $3,420.00 | $3,990.00 |
Class H: more than 48,000 pounds | $384.00 | $768.00 | $1,152.00 | $1,536.00 | $2,304.00 | $3,072.00 | $3,840.00 | $4,608.00 | $5,376.00 |
Class I: transit carrier vehicles operated by transit companies | $1,808.00 | ||||||||
Class J: motor vehicles designed for carrying fewer than 10 passengers and used for the transportation of persons for compensation. | $939.00 Disclaimer: These codes may not be the most recent version. Kansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources. Justia Legal Resources
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